UncategorizedGuidance: Duties and import VAT on gifts Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK. Guidance: Known error workarounds for the Customs Declaration Service (CDS) Guidance: GAAR Advisory Panel opinion of 7 August 2024: Reward through creation and sale of a pension obligation with consideration paid to the owner of the pension obligation